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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

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Foundations

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Standards

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Flagship messages

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Tools

Latvia — VID, mandatory PEPPOL B2G 2025

Latvia transposed EU Directive 2014/55 late: B2G e-invoicing only became mandatory on 1 January 2025, after a voluntary B2G phase from 2020. The pivot format is PEPPOL BIS Billing 3.0, operated under the joint supervision of VARAM (Ministry) and VID (Revenue Service). A B2B mandate is announced for 2026-2027.

Regulatory timeline

  • 1 January 2003 — Accounting Act. Latvian Accounting Act, lays the foundations of paper and electronic invoicing, with 10-year retention.
  • 1 January 2014 — Euro zone accession. Latvia adopts the euro; invoices progressively switch to EUR, with mention of the former value in lats during transition.
  • 18 April 2019 — Missed EU transposition deadline. Latvia misses the initial transposition deadline of EU Directive 2014/55, triggering EU Commission infringement procedure.
  • 1 January 2020 — PEPPOL recommendation. VARAM recommends PEPPOL for voluntary central authorities, without obligation. Progressive adoption by ministries.
  • 4 May 2023 — Amendment Act. The Saeima adopts the amendment to the Accounting Act mandating EN 16931 compliant B2G e-invoicing from 1 January 2025.
  • 15 June 2023 — Regulation MK 432/2023. The Cabinet of Ministers adopts the implementing regulation detailing the PEPPOL BIS Billing 3.0 format and submission procedures.
  • 1 January 2025 — B2G entry into force. All suppliers of Latvian public authorities required to issue EN 16931 compliant e-invoices via PEPPOL.
  • 2026-2027 — B2B mandate (announced). VID plans the B2B extension in line with EU ViDA, no firm schedule to date. Implementing decree under consultation.

Deep dives — 10 dedicated pages

Ten dedicated pages drill into every dimension of the Latvian e-invoicing ecosystem — the pioneering reforms (eRēķins B2G 2025 + B2B 2026 double-step, ViDA + ENA roadmap, PVN regimes), the technical specifications (eParaksts national signature, Uzņēmumu reģistrs commercial register, VID + EDS), and the real-world B2B usage that coexists with the EU regulation (retail Maxima/Rimi EDIFACT, industrial Olainfarm/Grindeks/LDz, Baltic banking SEPA-CT, e-veselība healthcare).

Pioneering reforms

  • eRēķins — mandatory B2G since 1 January 2025 · Universal B2G switch 1 Jan 2025 + universal B2B 1 Jan 2026 — among the most aggressive double-step schedules in the EU. PEPPOL BIS 3.0 EN 16931, eAdrese run by Latvijas Pasts, MK noteikumi via Latvijas Vēstnesis.
  • ViDA + ENA — 2028 roadmap and EN 16931 alignment · Pure European convergence: no national format, EN 16931 alignment via PEPPOL from 2020. B2B eRēķins 2026 + SAF-T-LV 2027-2028 + DRR July 2030 — legacy of the 2015 EU presidency under Juncker / Ansip.
  • PVN regimes — 21 / 12 / 5 / 0% · Standard 21% since 2009, reduced 12% (medicines + district heating), super-reduced 5% (fresh fruit/vegetables/berries — sunset 31 Dec 2027), zero 0%. EUR 50,000 registration threshold. PVN likums + Likums Par nodokļiem un nodevām.

Technical specs

  • eParaksts — national electronic signature + Mobile ID · Qualified eIDAS signature run by LVRTC: personas apliecība card, eParaksts mobile (SIM-based), regional Baltic Smart-ID. Signer density ~67% of the population. XAdES / PAdES / CAdES, EUDI Wallet integration via NOBID consortium.
  • Uzņēmumu reģistrs — commercial register + 11-digit ID · 11-digit vienotais reģistrācijas numurs, VAT LV + 11 digits, PEPPOL ICD 0218 for eRēķins. ~240,000 entities, UBO, European BRIS, private enrichment via Lursoft. Open data CC-BY 4.0 on data.gov.lv.
  • VID + EDS — tax authority and filings · VID (Valsts ieņēmumu dienests) runs EDS (Elektroniskās deklarēšanas sistēma) for 100% of filings. Monthly / quarterly PVN, PVN1/PVN2/PVN3/PVN6 annexes, REST + OAuth2 APIs, SAF-T-LV roadmap 2027-2028.

Real-world B2B usage

  • Retail EDIFACT — Maxima + Rimi + Top! + Mego + Elvi · Concentrated retail ~75% top 4: Maxima Latvija (VP Market LT), Rimi Latvia (ICA SE), Top! (Aibe LT/LV), Mego (LaTS). EANCOM 2002 D.01B, GS1 GLN 4751, dominant AS2. INVOIC shifts to PEPPOL BIS 3.0 from 2026 with eRēķins.
  • Industrial EDI — Olainfarm, Grindeks, LDz, airBaltic, MikroTik · Verticals: pharma (Olainfarm, Grindeks), rail (LDz), forestry (LVM), aviation (airBaltic), telecom (Tet), network (MikroTik), cosmetics (Madara). Mixed stack EDIFACT + OFTP2 + PEPPOL + papiNet + Cargo-XML. FMD pharma mandatory since 2019.
  • Swedbank + SEB + Citadele + Luminor + Rietumu · Top 5 banking post-2018-2023 consolidation. Latvijas Banka absorbs FCMC in 2023 — single supervisor. SEPA-CT ISO 20022, structured RF, universal SEPA Instant. ABLV closure 2018 (FinCEN) ends the non-resident banking era.
  • e-veselība — e-health platform + e-Recepte · National platform run by NVD + NMPD for emergencies. e-Recepte mandatory 2018, ~97% Rx coverage. Legacy HL7 v2 + FHIR R4 migration. Connected to MyHealth@EU since 2022, EHDS preparation.

Technical schema

Latvia uses PEPPOL BIS Billing 3.0 without national CIUS. VID rules are applied on top, mainly on VAT ID validation via the EDS system and registration number via Uzņēmumu reģistrs.

  • Customization ID: urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0 — unmodified standard PEPPOL profile.
  • Reģistrācijas numurs: 11 digits, assigned by UR (Uzņēmumu reģistrs — Business Register), PEPPOL schemeID 0218.
  • Latvian VAT ID: LV + 11 digits (often identical to the Reģistrācijas numurs with LV prefix), VIES validation for intra-EU.
  • VAT rates: 21 % standard, 12 % reduced (books, medicines, hospitality), 5 % super-reduced (fresh fruits and vegetables since 2018 — temporary), 0 % (exports, intra-EU B2B).
  • eParaksts: Latvian qualified electronic signature via LVRTC (Latvijas Valsts radio un televīzijas centrs), eIDAS compliant, compatible with eParaksts mobile and e-ID.

Structure of a PEPPOL BIS Billing 3.0 invoice to VID:

xmllv-peppol-bis.xml
<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
  <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
  <cbc:ID>LV-2026-00000142</cbc:ID>
  <cbc:IssueDate>2026-04-15</cbc:IssueDate>
  <cbc:DueDate>2026-05-15</cbc:DueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
  <cbc:BuyerReference>VID-2026-PASUT-00789</cbc:BuyerReference>
  <cac:AccountingSupplierParty>
    <cac:Party>
      <cbc:EndpointID schemeID="0218">40000000000</cbc:EndpointID>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Ediverse Demo Latvija SIA</cbc:RegistrationName>
        <cbc:CompanyID schemeID="0218">40000000000</cbc:CompanyID>
      </cac:PartyLegalEntity>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>LV40000000000</cbc:CompanyID>
        <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
      </cac:PartyTaxScheme>
    </cac:Party>
  </cac:AccountingSupplierParty>
  <cac:AccountingCustomerParty>
    <cac:Party>
      <cbc:EndpointID schemeID="0218">90000069281</cbc:EndpointID>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Valsts ieņēmumu dienests (VID)</cbc:RegistrationName>
      </cac:PartyLegalEntity>
    </cac:Party>
  </cac:AccountingCustomerParty>
  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="EUR">210.00</cbc:TaxAmount>
  </cac:TaxTotal>
  <cac:LegalMonetaryTotal>
    <cbc:LineExtensionAmount currencyID="EUR">1000.00</cbc:LineExtensionAmount>
    <cbc:TaxExclusiveAmount currencyID="EUR">1000.00</cbc:TaxExclusiveAmount>
    <cbc:TaxInclusiveAmount currencyID="EUR">1210.00</cbc:TaxInclusiveAmount>
    <cbc:PayableAmount currencyID="EUR">1210.00</cbc:PayableAmount>
  </cac:LegalMonetaryTotal>
</Invoice>

Submission flow

Latvia uses 4-corner PEPPOL. The supplier transmits via their Access Point (Tilde, Telema, Pagero, Visma), which resolves the recipient Reģistrācijas numurs via the SMP managed under VARAM authority. AS4 transport delivers to the recipient Access Point which pushes to the authority's ERP (Horizon, Microsoft Dynamics, SAP).

textlv-peppol-flow.txt
┌──────────────┐    ┌────────────────────┐    ┌──────────────┐
│ Supplier     │───>│ PEPPOL Access      │───>│ Recipient    │
│ (ERP, UBL    │    │ Point (sender)     │    │ Access Point │
│  BIS 3.0)    │    │                    │    │ (Latvija.lv) │
└──────────────┘    └─────────┬──────────┘    └──────┬───────┘
                              │ AS4                   │
                              ▼                       ▼
                  ┌────────────────────┐    ┌──────────────┐
                  │ SML/SMP            │    │ Public       │
                  │ + VARAM peppol     │    │ administra-  │
                  │ authority          │    │ tion (Horizon│
                  └────────────────────┘    │  ERP)        │
                                            └──────────────┘

VARAM operates a government SMP referencing the Reģistrācijas numurs of the 41 pašvaldības (municipalities) and central agencies. The Latvija.lv portal also serves as information hub for new incoming suppliers.

Validation

  • VID — Valsts ieņēmumu dienests: vid.gov.lv — State Revenue Service, EDS portal, VAT rules, archiving.
  • VARAM — VARAM Ministry: varam.gov.lv — Ministry of Environmental Protection and Regional Development, LV PEPPOL Authority.
  • UR — Uzņēmumu reģistrs: ur.gov.lv — Latvian Business Register, Reģistrācijas numurs assignment.
  • Latvija.lv — Public portal: latvija.lv — unified public services portal, eParaksts authentication.
  • LVRTC — eParaksts: eparaksts.lv — Latvian qualified electronic signature operator eIDAS.

Common pitfalls

  1. Reģistrācijas numurs vs PVN reģistrācijas numurs. The Reģistrācijas numurs (11 digits) is the Business Register identifier. The PVN reģistrācijas numurs (VAT ID, format LV + 11 digits) is assigned by VID. They are often identical but not always; always validate via EDS or ur.gov.lv before emission.
  2. Late transposition — still-moving rules. Latvia transposed late (May 2023) and the Latvian PEPPOL Schematron is in evolution phase. Check the latest VARAM validator version (at least quarterly) as additional BR-LV rules may evolve.
  3. Possible LV/EN/RU trilingual. Latvia has two administrative-use languages (official Latvian, widely spoken Russian) and English is admitted for international public procurement. Product descriptions in Russian or English are accepted if according to the order; Latvian remains recommended to avoid rejections.
  4. Pašvaldības (municipalities) outside central SMP. The 41 Latvian municipalities (pašvaldības) joined PEPPOL progressively. Verify the target municipality is registered in the VARAM SMP before sending — otherwise, fall back to manual submission via Latvija.lv.
  5. 10-year archiving Accounting Act. Retention is 10 years after the end of the fiscal year (§ 10 al. 4 Latvian Accounting Act). PEPPOL UBL structured format mandatory since 2025 for B2G; PDF alone is no longer sufficient for companies.